E-JURNAL AKUNTANSI
Vol 16 No 1 (2016)

FAKTOR-FAKTOR YANG MEMENGARUHI KINERJA AUDITOR BPK RI PERWAKILAN PROVINSI BALI

Astrid Fembriani (Fakultas Ekonomi dan Bisnis Universitas Udayana)
I Ketut Budiartha (Fakultas Ekonomi dan Bisnis Universitas Udayana)



Article Info

Publish Date
09 Jul 2016

Abstract

The objective of this study was to prove the impact of audit structure, role conflict, role ambiguity, good governance comprehension, leadership style, organization culture and organization commitment to the performance of government auditors. The study took place in BPK RI Bali Provincial Representative. The data collected by questionnaire which involves 42 auditors were selected based on purposive sampling criteria as samples. The questionaires were spreads to 42 respondents, but only 39 respondents which the data could be processed. Technique of data analysis in this study was multiple linear regression. Hypothesis test with t test proves that the performance of government auditors influenced by audit structure, good governance comprehension, organization culture and organization commitment affect; but not influenced by role conflict, role ambiguity and leadership style. Keywords: the performance of government auditors, BPK RI bali provincial representatives

Copyrights © 2016






Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...